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by Andy Lymer and Lynne Oats

Taxation - Policy and Practice 30th Edition 2023/2024

Welcome to the Website Resource Centre for the 30th Edition of Taxation: Policy and Practice.

30th EDITION (2023/24) RELEASED JULY 1st 2023

- changes in the new edition include:

  • complete revision of the book for both of the 2023 Budget & Finance Act
  • updated and extended Quick Quiz sections to test your knowledge at the end each of the computational chapter
  • addition of a number of new computational questions (some with full answers in the text and some with answers available via your lecturer) for each chapter
  • complete re-write of all chapters
  • further use of 'fiscal facts' throughout to further your knowledge
  • updated adopting lecturer materials - including a complete set of powerpoint slides covering the entire book

DID YOU KNOW - this text was adopted as the essential or recommended text in more than half of all UK Universities! This makes it by some margin the most popular UK taxation text choice for UK Universities.

Recent research also confirms this as the most widely used UK tax textbook - see Daly, S & Lawton, A 2022, 'Another check of the temperature of tax teaching in the UK', British Tax Review, vol. 2022, no. 2, pp. 202-229

This is the home page for the 2023/24 edition of this annually updated book now in its 30th year of production.

Please select the section of this site you want from the options below - 

This section of the Resources Centre provides links to a variety of general resources of use to students of UK taxation. View More Here

This section contains resources of direct interest to students of UK taxation. View More Here

This section is only available to lecturers and teachers. View More Here

If you have any comments on this site, or on the book, we'd be pleased to receive them. Please email us at Please note however, we will not be able to answer general questions on your courses or on taxation issues, nor can we guarantee we will be able to answer all the emails we get.

Usage Disclaimer - please read and note our usage disclaimer before using this website. All users are deemed to have read and agreed to comply with this disclaimer when using this website


Need more questions and answers to really hone your tax skills?

Why not get access to one (or both!) of the following books that will enable you to practice all aspects of your course (click the images to see more details)

Each title has more than 50 questions in it - all with full worked answers! 

These titles are carefully linked, question by question, to each stage of your study using our textbooks - so you always know you are doing questions that are right for where you are in the course right now

They include numerous full exam level questions to make sure you are ready as you can be for your final exam.

An essential tool to really give you the best chance to do well in your tax exam

Do you need both books? We produce this as one text (cheaper than bying them both!) - see here:




This book not right for your course?

Why not get a copy of the sister text to this book - Taxation: incorporating the 2023 Finance Act by Alan Combs, Ricky Tutin & Nicky Thomas (now in its 42nd edition) - also available as an ebook here.

This is by far the longest standing tax textbook covering the details of the UK tax system. It is particularly suitable for students following accredited course syllabi at Universities or directly studying for professional exams (i.e. those with exemptions for CIOT, ACCA, CIMA, ICAEW, ICAS etc. membership) - however, its huge range of questions and answers will be a priceless supplement for all undergraduate university courses.

See here for further details or to make a purchase.